The importance of the Onsager-Casimir relation on coherent quantum transport of mesoscopic devices
is known for long time. [1]}, [2]}
Recently, Saito and Utsumi have derived a quantum version of the fluctuation theorem,
and applied it for derivation of universal relations among nonlinear transport coefficients [3]} by means of the full-counting statistics in the Keldysh formalism. [4]}, [5]}, [6]}
In Ref. Saito08, however, its physical meaning on thermoelectric effects has not been addressed in detail.
